*/
Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
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Politically neutral, yet loud and clear why standing on the sidelines is not an option
